Oklahoma Code § 68-3032

Title 68. Revenue And Taxation: Warrants and debts prohibited during protest period -
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Exceptions.
(1)  Pending the expiration of the time within which protests
may be filed with the State Auditor and Inspector, no warrant shall
be issued or debt contracted by any municipality for any purpose
except as provided hereinafter:
(a)  Counties:  For salaries and compensation of each officer
and all regular deputies and employees thereunder, including home
demonstration agents and farm demonstration agents employed by the
board of county commissioners under contract with the Extension
Division of the Oklahoma State University or United States
Department of Agriculture or any other state or federal department
under cooperative agreement with the board of county commissioners
as now or that may hereafter be provided by law, salaries of the
county superintendent of health and regular employees of any county
health unit, for regular salaries and maintenance and operation
costs of a county hospital and other quasi-municipal boards now or
hereafter created by law; for insurance on county property and risks
including premiums on bonds of public officials; for office
supplies, blank books, stationery, printing, postage, telephone,
telegraph, lights, fuel and water; for rent; for support,
maintenance, surgical and medical attention and necessary medicine

and hospitalization, and transportation, of the poor or insane,
prisoners, and widows; for neglected children, crippled children;
for support, maintenance, surgical and medical attention and
necessary medicines and hospitalization and transportation of
crippled, homeless, abandoned, dependent and neglected children, and
children in danger of becoming delinquent, whether or not such debts
are contracted in conjunction with a cooperating state department or
agency; for jury commissioners, jurors, bailiffs, and witnesses for
courts of record, for transcripts and each item of court expense as
may be necessary and authorized by law; for fees of peace officers,
and for such fees and costs in criminal and coroner actions for
which the county is liable; for election expenses, including
salaries, per diem, and such other expenses as allowed by law; for
annual audits and examination of fiscal affairs of the county; for
fuels, oils, and maintenance and repair of county highway equipment
and regular salaries and wages of the county engineer, his or her
assistants, and regularly employed maintenance workers, in event of
emergency entered of record in the minutes of the board by full and
unanimous adoption, the necessary wages of emergency help, supplies,
and materials for county highway repair, or any other necessity of
the county as required by an emergency entered of record in the
board minutes; and capital outlay items purchased from temporary
appropriations approved by the board of county commissioners and the
county excise board or county budget boards whichever is
appropriate.
(b)  Cities and towns:  For salaries and temporary compensation
for each officer and all regular deputies and employees thereunder,
for insurance on city or town property or risks including bonds
required of any officials or employees, for office supplies, blank
books, stationery, printing, postage, telephone, telegraph, express,
freight, drayage, light, current, water, fuels and oils, maintenance
materials and supplies, and rents, whether for the city or town
proper or for any utility enterprise or for any quasi-municipal or
semi-independent board or commission therein authorized and
functioning under authority of city charters or the laws of this
state, or any department thereof such as street, police, radio,
fire, water, light, library, hospital, court, detention home; for
board, maintenance and medical care of prisoners; for charities and
aid to the poor; for clinics and health service including
cooperative agreements with the State Department of Health with or
without coordination with the board of county commissioners of the
county or schools of the city or town or in cooperation with any
other state or federal agency as now or as may hereafter be
authorized by law; for jurors and witnesses in the municipal
criminal court or police court; for election expenses, including
salaries, per diem, and such other expenses as allowed by law; for
annual or special audits and examination of fiscal affairs of cities

and towns; for maintenance of public libraries, parks, streets or
any other continuously functioning governmental, quasi-governmental,
or utility enterprise, and the continuing normal expense of
operation thereof whether of salaries, wages, materials, or
supplies, and whether herein enumerated or not; for capital
improvements or capital outlays; and, in event of emergency entered
of record by order of the governing board describing it, the
necessary wages of emergency help, supplies, materials, and other
necessities as the emergency demands.  Provided, however, that this
section shall not apply to any city or town if the revenue from the
ad valorem tax to the municipal general fund amounted to less than
five percent (5%) of the total revenues accruing to the municipal
general fund during the prior fiscal year.
(c)  School districts:  For salaries and compensation of
officers; for salaries and compensation of teachers and other
employees; for office supplies, blank books, stationery and
printing; for light, fuel and water; for school supplies, equipment
and apparatus; for freight, express and other transportation
charges; for repair and maintenance of buildings, grounds and
equipment; for administrative expense; for transportation of
children to and from school; and for payment of insurance.  Except
as otherwise provided by Section 1-117 of Title 70 of the Oklahoma
Statutes, capital expenditures, as defined by the section, shall not
be authorized by this section from the general fund of a school
district but may be authorized from the building fund of a school
district.
(d)  Fairs:  For premiums on livestock; poultry, agricultural
and horticultural products; dairy products, boys' and girls' club
work, products of domestic science and domestic arts, school
exhibits, hand paintings, decorating and drawing, manufactured
articles, cultivated plants and flowers.
For necessary expenses of management of all fairs authorized by
law including office expenses, postage, telegraph and telephone,
salary and traveling expenses of the secretary, printing and
necessary office supplies, premium ribbons and badges, clerical
help, guards, superintendents and judges.
For advertising the fairs and for decorating and cleaning the
grounds and buildings.
For transportation and arrangement of fair exhibits at the
county fair and county fair exhibits at the Oklahoma State Fair and
other state fairs.
(2)  Pending the final determination of any protested levy, no
warrant shall be issued or debt contracted against any contested
portion of any fund, except for the purposes hereinbefore provided.
Added by Laws 1965, c. 501, § 2.  Amended by Laws 1979, c. 30, § 46,
emerg. eff. April 6, 1979; Laws 1980, c. 226, § 7, emerg. eff. May
27, 1980; Laws 1989, c. 156, § 1, emerg. eff. May 8, 1989; Laws

1990, c. 221, § 5, operative July 1, 1990; Laws 1991, c. 209, § 1,
eff. July 1, 1991.  Renumbered from § 24112 by Laws 1988, c. 162, §
163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1,
1992; Laws 1995, c. 153, § 1, emerg. eff. May 2, 1995.

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